125 TTJ 428 (Del) Rajiv Agnihotri v. CIT

137 TTJ 67Income Tax Appellate Tribunal#8746 most cited

What is 125 TTJ 428 (Del) Rajiv Agnihotri v. CIT authority for?

Revision under Section 263 of the Income Tax Act is not valid if the Assessing Officer has applied his mind to the facts and materials placed before him. A mere lack of elaborate discussion does not render an assessment order erroneous.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2026.

Also referred to as

Rajiv Agnihotri v. CIT · 125 TTJ 428 · Section 263 · revision · Assessing Officer applied mind · assessment order erroneous · lack of elaborate discussion

Sections most often in play

Section 143(3)Section 263Section 10(37)Section 145A(b)Section 147Section 148Section 151Section 56(2)(viii)

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 44afsection 45(5)section 57(iv)section 56(2)(viii)section 262section 10(37)doctrine of merger

Judgments citing 125 TTJ 428 (Del) Rajiv Agnihotri v. CIT

Sh. Randhir Singh, Sirsa vs. PCIT Rohtak, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…SING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (De…

Surjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…SING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (De…

Sh. Paramjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…SING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (De…

Dhuni Chand HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…SING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (De…

Sh. Kashmir Singh Sandha, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…SING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (De…

M/S Ganesh Dass HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…SING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (De…

Sh. Arvail Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…SING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (De…

Anshit Builders & Home Fin Co. Pvt. Ltd., New Delhi vs. Pr, CIT Delhi-1, New Delhi

ITA 1168/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Jul 2024AY 2017-18

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Ravi Pratap Mall, AdvocateFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 263Section 263(1)

…ot valid u/s 263 of the Act. Reliance was placed on following judicial pronouncements: i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT 5. The Ld. DR has however, relied the order of PCIT and submitted that AO has not taken queries to reasonable end. 5 6. After taking into consideration the material on record and the submissions made it comes up that on 30.10.2017 the return of income was filed. Thereafter on 21.08.2018, the AO issued notice u/s 143(2)…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 148/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh04 Mar 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…sion of the assessment order is not valid. The following decisions are on the issue : i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TT.I 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT v) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 59 16.6 Courts have also on to hold that proceedings u/s 263 of the Act have to be confined to the findings recorded by the AO, as follows : i) 140 ITR 490 (P&H) Jagadhri Electric and Supply Co. vs. CIT ii) 192 ITR 547 (Kar) CIT vs. L.F.D. Silva iii) 192 IT…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 147/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Mar 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…sion of the assessment order is not valid. The following decisions are on the issue : i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TT.I 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT v) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 59 16.6 Courts have also on to hold that proceedings u/s 263 of the Act have to be confined to the findings recorded by the AO, as follows : i) 140 ITR 490 (P&H) Jagadhri Electric and Supply Co. vs. CIT ii) 192 ITR 547 (Kar) CIT vs. L.F.D. Silva iii) 192 IT…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 146/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh04 Mar 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…sion of the assessment order is not valid. The following decisions are on the issue : i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TT.I 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT v) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 59 16.6 Courts have also on to hold that proceedings u/s 263 of the Act have to be confined to the findings recorded by the AO, as follows : i) 140 ITR 490 (P&H) Jagadhri Electric and Supply Co. vs. CIT ii) 192 ITR 547 (Kar) CIT vs. L.F.D. Silva iii) 192 IT…

Kaur Kookies (P) Ltd., New Delhi vs. Pr, CIT, Delhi-4, New Delhi

Appeal are allowed

ITA 1119/DEL/2022[2017-18]Status: DisposedITAT Delhi11 May 2023AY 2017-18

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2017-18

Section 263Section 36

…OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT 26 i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT PROPOSITION VII: THAT PROCEEDINGS U/S 263 HAVE TO BE CONFINED TO FINDINGS RECORDED BY LEARNED ASSESSING OFFICER AND NOT BEYOND i) 140 ITR 490 (P&H) Jagadhri Electric and Supply Co. vs. CIT ii) 192 ITR 547 (Kar) CIT vs. L.F.D. Silva iii) 192 ITR 50 (Mad) CIT vs. Late T.S. Srinivasalyer iv) 60 ITD 295 (Del) Jagjit Indust…

125 TTJ 428 (Del) Rajiv Agnihotri v. CIT (137 TTJ 67) — Cited in 12 Judgments | BharatTax